{"id":486,"date":"2015-11-03T22:00:00","date_gmt":"2015-11-03T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/poruseni-povinnosti-souvisejicich-s-kontrolnim-hlasenim\/"},"modified":"2023-02-01T15:09:52","modified_gmt":"2023-02-01T14:09:52","slug":"poruseni-povinnosti-souvisejicich-s-kontrolnim-hlasenim","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/poruseni-povinnosti-souvisejicich-s-kontrolnim-hlasenim\/","title":{"rendered":"Poru\u0161en\u00ed povinnost\u00ed souvisej\u00edc\u00edch s kontroln\u00edm hl\u00e1\u0161en\u00edm"},"content":{"rendered":"

Jak jist\u011b mnoz\u00ed pl\u00e1tci v\u00ed, od 1. ledna 2016 jim p\u0159ib\u00fdv\u00e1 nov\u00e1 povinnost stanoven\u00e1 z\u00e1konem o dani z p\u0159idan\u00e9 hodnoty \u2013 zpracov\u00e1n\u00ed a pod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed. V dne\u0161n\u00edm \u010dl\u00e1nku se pod\u00edv\u00e1me na postupy a sankce, jak\u00e9 hroz\u00ed pl\u00e1tci, kdy\u017e dojde k poru\u0161en\u00ed povinnost\u00ed souvisej\u00edc\u00edch s kontroln\u00edm hl\u00e1\u0161en\u00edm (d\u00e1le tak\u00e9 \u201eKH\u201c).<\/p>\n

<\/p>\n

Autor: Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n

Hned v \u00favodu je dobr\u00e9 zd\u016fraznit, \u017ee lh\u016fty<\/strong> stanoven\u00e9 z\u00e1konem o dani z p\u0159idan\u00e9 hodnoty pro pl\u00e1tce, aby sv\u00e1 kontroln\u00ed hl\u00e1\u0161en\u00ed uvedli do bezvadn\u00e9ho stavu, jsou velmi kr\u00e1tk\u00e9 a naopak sankce za poru\u0161en\u00ed povinnost\u00ed spojen\u00fdch s kontroln\u00edm hl\u00e1\u0161en\u00edm nemal\u00e9<\/strong>. Domn\u00edv\u00e1m se, \u017ee se jedn\u00e1 o velmi nebezpe\u010dnou kombinaci!<\/p>\n

I.\tPostup p\u0159i nespln\u011bn\u00ed povinnost\u00ed<\/h2>\n

P\u0159ipome\u0148me si, \u017ee lh\u016fta pro pod\u00e1n\u00ed KH u pr\u00e1vnick\u00fdch osob kon\u010d\u00ed uplynut\u00edm 25 dne po skon\u010den\u00ed kalend\u00e1\u0159n\u00edho m\u011bs\u00edce, to znamen\u00e1, \u017ee pr\u00e1vnick\u00e9 osoby pod\u00e1vaj\u00ed KH m\u011bs\u00ed\u010dn\u011b<\/strong> bez ohledu na to, zda jsou kvart\u00e1ln\u00ed \u010di m\u011bs\u00ed\u010dn\u00ed pl\u00e1tci. <\/p>\n

Naopak u fyzick\u00fdch osob<\/strong> je lh\u016fta pro pod\u00e1n\u00ed KH toto\u017en\u00e1 s lh\u016ftou pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong>. <\/p>\n

a)\tKH nebylo pod\u00e1no<\/h3>\n

Pokud nebylo KH pod\u00e1no v z\u00e1konn\u00e9 lh\u016ft\u011b, vyzve k jeho pod\u00e1n\u00ed spr\u00e1vce dan\u011b a stanov\u00ed n\u00e1hradn\u00ed lh\u016ftu 5 dn\u016f<\/strong> od ozn\u00e1men\u00ed t\u00e9to v\u00fdzvy. Vzhledem k tomu, \u017ee se jedn\u00e1 o lh\u016ftu z\u00e1konnou, nelze po\u017e\u00e1dat o jej\u00ed prodlou\u017een\u00ed<\/strong>. Pouze upozor\u0148uji, \u017ee se jedn\u00e1 o 5 kalend\u00e1\u0159n\u00edch nikoliv pracovn\u00edch dn\u016f!<\/p>\n

b)\tKH vykazuje ur\u010dit\u00e9 pochybnosti<\/h3>\n

Pokud spr\u00e1vce dan\u011b nabude ur\u010dit\u00e9 pochybnosti o spr\u00e1vnosti \u010di \u00faplnosti KH vyzve pl\u00e1tce<\/strong>, aby \u00fadaje zm\u011bnil nebo doplnil, pop\u0159\u00edpad\u011b p\u016fvodn\u00ed \u00fadaje potvrdil. Uveden\u00e9 pochybnosti budou spr\u00e1vci dan\u011b vznikat z d\u016fvodu toho, \u017ee se \u201enepotkaj\u00ed\u201c informace uveden\u00e9 poskytovatelem pln\u011bn\u00ed ve sv\u00e9m KH s informacemi uveden\u00fdmi v KH p\u0159\u00edjemce pln\u011bn\u00ed. Z logiky v\u011bci m\u016f\u017ee b\u00fdt chyba bu\u010f u poskytovatele nebo u p\u0159\u00edjemce pln\u011bn\u00ed, pop\u0159\u00edpad\u011b u obou.<\/p>\n

Op\u011bt je zde z\u00e1konn\u00e1 5 denn\u00ed lh\u016fta (jedn\u00e1 se o kalend\u00e1\u0159n\u00ed dny nikoliv pracovn\u00ed!)<\/strong>, ve kter\u00e9 mus\u00ed pl\u00e1tce nespr\u00e1vn\u00e9 \u010di ne\u00fapln\u00e9 \u00fadaje zm\u011bnit nebo doplnit, anebo p\u016fvodn\u00ed \u00fadaje potvrdit, pokud si je pl\u00e1tce jist\u00fd, \u017ee p\u016fvodn\u00ed \u00fadaje byly korektn\u00ed. Reakce na tuto v\u00fdzvu se \u010din\u00ed prost\u0159ednictv\u00edm n\u00e1sledn\u00e9ho kontroln\u00edho hl\u00e1\u0161en\u00ed<\/strong>. V p\u0159\u00edpad\u011b, \u017ee pl\u00e1tce potvrzuje sv\u00e9 \u201ep\u016fvodn\u00ed\u201c KH, pak n\u00e1sledn\u00e9 KH je datov\u011b toto\u017en\u00e9 s \u201ep\u016fvodn\u00edm\u201c KH<\/strong>! Toto se n\u00e1m m\u016f\u017ee z po\u010d\u00e1tku jevit jako minim\u00e1ln\u011b zvl\u00e1\u0161tn\u00ed, ale je tomu skute\u010dn\u011b tak.<\/p>\n

c)\tDoru\u010dov\u00e1n\u00ed v\u00fdzev<\/h3>\n

V\u00fdzvy spr\u00e1vce dan\u011b doru\u010duje elektronicky<\/strong>, a to prim\u00e1rn\u011b do datov\u00e9 schr\u00e1nky<\/strong>. Pokud da\u0148ov\u00fd subjekt nebo jeho z\u00e1stupce nem\u00e1 zp\u0159\u00edstupn\u011bnou datovou schr\u00e1nku, doru\u010duje prost\u0159ednictv\u00edm e-mailov\u00e9 adresy<\/strong>. <\/p>\n

Nev\u00fdhoda doru\u010dov\u00e1n\u00ed formou e-mailov\u00e9 adresy spo\u010d\u00edv\u00e1 v tom, \u017ee v z\u00e1kon\u011b je pr\u00e1vn\u00ed fikc\u00ed stanoveno, \u017ee v\u00fdzva je doru\u010dena dnem odesl\u00e1n\u00ed spr\u00e1vcem dan\u011b! <\/strong><\/p>\n

Pokud by da\u0148ov\u00fd subjekt nem\u011bl zp\u0159\u00edstupn\u011bnu datovou schr\u00e1nku a ani by nesd\u011blil spr\u00e1vci dan\u011b svoji e-mailovou adresu, nastupuje \u201epap\u00edrov\u00e9\u201c doru\u010dov\u00e1n\u00ed. Nicm\u00e9n\u011b lze d\u016fvodn\u011b o\u010dek\u00e1vat, \u017ee \u201epap\u00edrov\u00e9\u201c doru\u010dov\u00e1n\u00ed bude v budoucnu legislativn\u011b eliminov\u00e1no a to z d\u016fvodu zrychlen\u00ed procesu, ke kter\u00e9mu bylo KH zavedeno.<\/p>\n

II.\tN\u00e1sledky za poru\u0161en\u00ed povinnost\u00ed<\/h2>\n

Sankc\u00ed za poru\u0161en\u00ed povinnost\u00ed souvisej\u00edc\u00edch s pod\u00e1v\u00e1n\u00edm KH je pokuta<\/strong>. <\/p>\n

a)\tZ\u00e1konn\u00e9 pokuty<\/h3>\n

Pokud pl\u00e1tce nepod\u00e1 KH v z\u00e1konem stanoven\u00e9 lh\u016ft\u011b<\/strong>, \u010din\u00ed pokuta:<\/p>\n

    \n
  • 1 000 K\u010d<\/strong>, pokud KH pod\u00e1 bez v\u00fdzvy spr\u00e1vce dan\u011b,<\/li>\n
  • 10 000 K\u010d<\/strong>, pokud KH pod\u00e1 v n\u00e1hradn\u00ed lh\u016ft\u011b na z\u00e1klad\u011b v\u00fdzvy spr\u00e1vce dan\u011b,<\/li>\n
  • 30 000 K\u010d<\/strong>, pokud n\u00e1sledn\u00e9 KH nepod\u00e1 na z\u00e1klad\u011b v\u00fdzvy ke zm\u011bn\u011b, dopln\u011bn\u00ed \u010di potvrzen\u00ed \u00fadaj\u016f uveden\u00fdch v podan\u00e9m KH,<\/li>\n
  • 50 000 K\u010d<\/strong>, pokud KH nepod\u00e1 ani v n\u00e1hradn\u00ed lh\u016ft\u011b.<\/li>\n<\/ul>\n

    V\u00fd\u0161e uveden\u00e9 pokuty vznikaj\u00ed p\u0159\u00edmo ze z\u00e1kona, spr\u00e1vce dan\u011b v\u00fd\u0161i pokuty nem\u016f\u017ee v \u017e\u00e1dn\u00e9m p\u0159\u00edpad\u011b m\u011bnit. D\u00e1le je pot\u0159eba vz\u00edt v \u00favahu fakt, \u017ee se jedn\u00e1 o speci\u00e1ln\u00ed pr\u00e1vn\u00ed \u00fapravu ve vztahu k da\u0148ov\u00e9mu \u0159\u00e1du, tak\u017ee bohu\u017eel zde neplat\u00ed libera\u010dn\u00ed lh\u016fta 5 pracovn\u00edch dn\u00ed<\/strong>, jak ji zn\u00e1me z ustanoven\u00ed \u00a7 250 da\u0148ov\u00e9ho \u0159\u00e1du.<\/p>\n

    b)\tSpr\u00e1vcovsk\u00e9 pokuty<\/h3>\n

    Spr\u00e1vce dan\u011b m\u016f\u017ee ulo\u017eit pl\u00e1tci pokutu a\u017e do v\u00fd\u0161e 50 000 K\u010d<\/strong>. Tuto pokutu m\u016f\u017ee spr\u00e1vce dan\u011b ulo\u017eit v situaci, kdy vyzve pl\u00e1tce k odstran\u011bn\u00ed pochybnost\u00ed a a\u010dkoliv pl\u00e1tce podal n\u00e1sledn\u00e9 KH<\/strong>, p\u0159esto pochybnosti spr\u00e1vce dan\u011b rozpt\u00fdleny \u00fapln\u011b nebyly. Skutkovou podstatou pokuty tedy nen\u00ed nekon\u00e1n\u00ed pl\u00e1tce. Pokud by pl\u00e1tce nereagoval na v\u00fdzvu, nastupovala by z\u00e1konn\u00e1 pokuta ve v\u00fd\u0161i 30 000 K\u010d (viz v\u00fd\u0161e).<\/p>\n

    Pokud by pl\u00e1tce z\u00e1va\u017en\u00fdm zp\u016fsobem zt\u011b\u017eoval nebo ma\u0159il spr\u00e1vu dan\u00ed, m\u016f\u017ee spr\u00e1vce dan\u011b ulo\u017eit pokutu a\u017e do v\u00fd\u0161e 500 000 K\u010d<\/strong>. <\/p>\n

    V\u00fd\u0161e tzv. spr\u00e1vcovsk\u00fdch pokut z\u00e1le\u017e\u00ed na spr\u00e1vn\u00edm uv\u00e1\u017een\u00ed spr\u00e1vce dan\u011b. V\u00fd\u0161e pokuty by nem\u011bla b\u00fdt v hrub\u00e9m nepom\u011bru k v\u00fdznamu poru\u0161en\u00e9 povinnosti a k z\u00e1va\u017enosti n\u00e1sledku pro spr\u00e1vu dan\u00ed.<\/p>\n

    Jak z\u00e1konn\u00e9 tak spr\u00e1vcovsk\u00e9 pokuty jsou splatn\u00e9 do 15 dn\u016f<\/strong> od pr\u00e1vn\u00ed moci rozhodnut\u00ed o pokut\u011b.<\/p>\n

    Pokutu lze ulo\u017eit nejpozd\u011bji do 3 let<\/strong> ode dne, ve kter\u00e9m do\u0161lo k poru\u0161en\u00ed povinnosti.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Jak jist\u011b mnoz\u00ed pl\u00e1tci v\u00ed, od 1. ledna 2016 jim p\u0159ib\u00fdv\u00e1 nov\u00e1 povinnost stanoven\u00e1 z\u00e1konem o dani z p\u0159idan\u00e9 hodnoty \u2013 zpracov\u00e1n\u00ed a pod\u00e1n\u00ed kontroln\u00edho …<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[65],"class_list":["post-486","post","type-post","status-publish","format-standard","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/486","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=486"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/486\/revisions"}],"predecessor-version":[{"id":5457,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/486\/revisions\/5457"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}